4. Financial Correction - measures at programme level
The measures at programme level is the place where the programme can indicate the consequence of the correction towards the reporting done to the European Commission. You can find details in the following sections:
Is the partner report included in a payment application to EC?
This first row responds to what was selected in Section 1. If the partner report was included in a project report that is already reported in a payment application to EC then the answer will be Yes and the system will automatically indicate in which payment application and which accounting year this report was included.
This information is important to be able to select the right scenario below. In case the report was not yet included in a Payment application to EC the answer is No and the other fields are blank.
Please note that these fields update automatically, when the respective project report is excluded/included in a Payment application to EC, even if the Correction is already closed.
Scenario’s
There is an option N/A and 5 scenario’s available for a correction. When an option is chosen and the correction is closed. The correction shall travel either to the section Corrections in the Payment applications to EC or to the section Corrections (still to be developed) in the Accounts .
For each of the scenario’s it is clearly indicated what the impact is. Where the irregularity is traveling too and how it is then included into the Annual accounts (in appendix 2 or in appendix 4):
Corrections with N/A, Scenario 2 or 5: shall be included in a Payment application to EC. For further details on how to include a correction see:Adding Corrections to Payment applications to EC
Corrections with Scenario 3 or 4: shall be included in the Annual Accounts.
Corrections with Scenario 1: cannot be included in a Payment application to EC or Annual accounts.
Accounting year in which the irregularity was included
Lastly at the bottom of the section there is another field that is automatically completed when the correction itself is included in a Payment application to EC or in the Accounts. This field shall show automatically in which accounting year the correction was included. If this field is blank it means that the correction has not yet been included in a Payment application to EC or in an Annual account.